April 9, 1992
CLA-2 CO:R:C:M 951366 CMSCATEGORY:CLASSIFICATIONTARIFF NO.:8477.80.00, 9017.20.809017.90.00
Mr. Foy Knipp
Houston Instrument
8500 Cameron Rd.
Austin, TX 78753RE: Cutter/Plotter; Digital Pen Plotter; Sign Making; Adhesive Backed Plastic Media; Vinyl; Machinery; Parts; Automatic Data Processing Output Units; 8471.92.65; 8471.92.90; 8473.30.40
Dear Mr. Knipp:
This is in response to the request submitted on your behalf by Sekin Transport International, dated February 10, 1992, for a classification ruling on certain cutter/plotters, digital plotters and parts and accessories.FACTS:
The merchandise consists of the DMP-69 and DMP-100 cutter/plotters, the HI 1117 Image Maker digital plotter and the MP-80 pen changer unit.
The DMP-69 and DMP-100 cutter/plotters are described as precision tangential knife cutting systems which are compatible with sign making, computer aided design (CAD) and graphics programs. The products use a sharp blade which tracks along true vector directions to cut adhesive backed vinyl material into letters, numbers and other shapes for application to store fronts, windows, signs or billboards. Pens can be used in place of knives for paper check plots. The DMP-69 accepts media up to 24" in width and 47" in length. The DMP-100 accepts media up to 40" in width and 13' in length. The cutter/plotters work with vinyl, screenfilm, sandblast masking material and paper media. The cutter/plotters are principally used in the cutting mode with adhesive backed vinyl media.
The HI 1117 Image Maker is a digital pen plotter. It is described in product literature as having features which render it "[f]or CAD and graphics applications", and compatible with "AutoCAD, CADkey, Generic CADD, Harvard Graphics, Lotus 1-2-3, Primavera Planner, ROBOCAD, VersaCAD" and other software packages. The product is described as being ideal for technical illustrations, documentation and presentations. The HI 1117 Image Maker plots on coated clear film, vellum and presentation bond. The product accepts media up to 11" in width by 17" in length.
The MP-80 pen changer unit consists of an assembly with a circuit board, small motor, gears, pen stalls, electrical connections, wire, clips, springs and other items. The assembly will be installed in a DMP-60 or DMP-160 series plotter. The DMP-60 and DMP-160 series plotters are pen plotters which accept up to "E" size media and are compatible with CAD and graphics software.ISSUE:
Is the merchandise classified as machinery for working plastics or for the manufacture of products from plastics, n.s.p.f., in Heading 8477, as automatic data processing machine output units in Heading 8471, as parts of automatic data processing machine output units in Heading 8473, or as drawing instruments or parts thereof in Heading 9017?LAW AND ANALYSIS:
The Harmonized Tariff Schedule of the United States (HTSUS) provides that the classification of articles is governed by the General Rules of Interpretation (GRI's). GRI 1 states in pertinent part that "...classification shall be determined according to the terms of the headings and any relative section or chapter notes...".
Heading 8477 in part describes machinery for working plastics or for the manufacture of products from plastics, not specified or included elsewhere in Chapter 84. The DMP-69 and DMP-100 cutter/plotters are a kind of product principally used to work or manufacture plastic products by cutting adhesive backed vinyl media into letters, numbers and other shapes for application to windows, store fronts, signs or billboards. The DMP-69 and DMP-100 cutter/plotters are described by Heading 8477 as "Machinery for working...plastics or for the manufacture of products from [plastics]...: Other machinery", and are classified in subheading 8477.80.00, HTSUS.
The HI 1117 Image Maker is a product used for computer aided design (CAD) and graphics applications, and is compatible with a broad range of CAD software packages. The product plots technical illustrations and other documents. Heading 9017 in part describes "[d]rawing instruments" and includes drawing instruments that work in conjunction with automatic data processing machines. The Harmonized Commodity Description and Coding System Explanatory Notes to Heading 9017, p. 1486, describe drawing instruments "incorporating automatic data processing machines or working in conjunction with such machines." A computer aided design (CAD) system which included a digitizer/plotter for producing drawings was classified as a Heading 9017 drawing instrument by the Harmonized System Committee of the Customs Cooperation Council. See Compendium of Classification Opinion No. 9017.10(1).
In HQ 088994 (July 24, 1991), we held that certain pen plotters which were used in technical CAD applications were classified as drawing instruments in Heading 9017. The HI 1117 Image Maker is clearly represented as having features for substantial technical uses including computer aided design, notwithstanding the relatively small media size the plotters accept. The HI 1117 Image Maker plotter is described by Heading 9017 as "Drawing... instruments...: Other drawing...instruments: Other", and is classified in subheading 9017.20.80, HTSUS.
The MP-80 pen changer units are parts of the DMP-60 and DMP- 160 series pen plotters. These plotters are similar to if not more sophisticated than the HI 1117 Image Maker plotters, and would be classified in Heading 9017 if entered as complete plotters. The MP-80 pen changer units are parts of drawing instruments, are described by Heading 9017 as "Drawing... instruments...: Parts and accessories", and are classified in subheading 9017.90.00, HTSUS.HOLDING:
The DMP-69 and DMP-100 cutter/plotters are described by Heading 8477 as "Machinery for working...plastics or for the manufacture of products from [plastics]...: Other machinery", and are classified in subheading 8477.80.00, HTSUS, currently subject to a Column 1 rate of duty of 3.9% ad valorem.
The HI 1117 Image Maker is described by Heading 9017 as "Drawing... instruments...: Other drawing...instruments: Other", and is classified in subheading 9017.20.80, HTSUS, currently subject to a Column 1 rate of duty of 5.8% ad valorem.
The MP-80 pen changer units are described by Heading 9017 as "Drawing...instruments...: Parts and accessories", and are classified in subheading 9017.90.00, HTSUS, currently subject to a Column 1 rate of duty of 5.8% ad valorem.
Sincerely,